Yes. Section 66(3) provides for levy of penalty extending to Rs.25,000/- for any person who-
- Aids or abets any of the 21 offences,
- Deals in any way (whether receiving, supplying, storing or transporting) with goods that are liable to confiscation,
- Receives or deals with supply of services in contravention of the Act,
- Fails to appear before an authority who has issued a summon,
- Fails to issue any invoice for a supply or account for any invoice required to be issued under law.